I think you're looking at this wrong. Your husband received $185 in income for a sale. That still needs to be reported as income and will be taxed at the self-employment rate after expenses are taken out. THEN you can take a deduction for contributing to your HSA. That deduction will be less because of the 6% penalty.
Then, on your 2026 return, you will need to show that you took the $185 out and then made the full allowable contribution separately. Even though the money technically just stayed in there.
Either way the tax savings that you are looking for just isn't there with leaving the money in. I recommend you just pull it out.
@x9redhill
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